Perubahan RKPD Semesta Berencana Kabupaten Klungkung 2024 — Policy Review
In-year amendment to the 2024 Regional Government Work Plan
The 2024 Perubahan RKPD is Klungkung’s mid-year course-correction to its annual plan. It is triggered by variances between the assumptions used when the 2024 RKPD/APBD were set and the realities observed by Triwulan II (mid-year)—notably shifts in the regional economic/financing frame, PAD (own-source revenue) projections, and the audited 2023 SiLPA (prior-year budget surplus) that must be used in the current year. T
he legal basis is Permendagri 86/2017 Pasal 343, which explicitly allows amendments under such conditions. The revised book compares planned vs. actuals, documents performance and constraints to mid-year, and then rationalises programs/budgets across sectors; it also becomes the basis for KUPA/PPAS Perubahan and the Perubahan APBD 2024—i.e., it is the deal calendar investors should track for timing and scale.
What triggered the amendment, and the legal footing
Variance vs. plan. By mid-2024, the government identified differences between 2024 assumptions and actual conditions—including updated economic/policymix assumptions, revenue (PAD) outlook, and a SiLPA figure (from BPK-audited 2023 financial statements) that differed from the placeholder in the 2024 APBD. These require recalibration of the 2024 work plan.
Lawful to amend. Permendagri 86/2017 Pasal 343 allows an RKPD amendment when execution in-year deviates from assumptions/priorities/economic-financial frames, or when prior-year surplus (SiLPA) must be used in the current year.
Purpose. The stated aims are to maximise results, adjust SiLPA use, keep planning–budget documents consistent, and ensure the legitimacy of any new activities based on (i) legal conformity, (ii) outcome target assurance, and (iii) control/evaluation results.
What the book contains (and how to read it)
Bab II – Mid-year evaluation (Triwulan II). A side-by-side comparison of programs/indicators/budgets in RKPD vs. APBD 2024, performance to mid-year, and operational constraints, broken down by basic services, non-basic mandatory affairs, optional affairs, supporting/enabling functions, oversight, and general government. Use this chapter to see which OPDs are on/off track and where absorption is lagging.
Bab III – Revised economic & fiscal frame. Sets out changes in the regional economic outlook and local financial policy for 2024 (your macro/fiscal baseline for the remainder of the year).
Bab V – Workplan & funding changes. Lays out program-level rationalisation by sector (education/health/roads/etc.), explaining where budgets are trimmed, held, or topped up and why. This is the operational heart of the amendment.
Concrete reallocations (illustrative excerpt)
The Education section in Bab V shows no change to the overall education program umbrella but line-item adjustments inside it:
Program Penunjang (administrative support) reduced by Rp 67,639,164 due to lower needs in personnel-related sub-activities.
Program Pengelolaan Pendidikan increased by Rp 3,351,150,657 (targeted additions to operational education delivery).
This is indicative of the amendment’s approach: protect core service delivery while trimming supports and optimising sub-activities.
Updated targets & governance indicators (what gets measured)
The amendment restates/updates several key indicators that matter for ESG-sensitive investors and PPP performance regimes, including:
Coverage of basic-service infrastructure (share of villages/kelurahan meeting standards).
Environmental Quality Index (DLHP) — 68.71 (used as an anchor for environment performance).
Disaster Risk Index — updated 118.22 → 123.41 (guide for resilience design/site selection).
Water quality (Baku Mutu Air) — 17.7 (pollution control benchmark).
Bureaucratic Reform Index — 63.54 → 81 (targeted improvement in 2024).
Accountability & innovation (SAKIP evaluation score; Regional Innovation Index).
Political stability index (Kesbang) — 82.5.
Investor read: these KPIs are what OPDs report against; they also shape evaluation and disbursement rhythm through the year and into the amended budget. Use them to frame ESG baselines, performance-based contracts, and impact reporting.
Budget process implications (why timing matters)
Once set by Peraturan Bupati, the Perubahan RKPD 2024 becomes the legal basis for KUPA & Perubahan PPAS, which in turn guide the Rancangan Perubahan APBD 2024. Translation: if you want to align proposals or public–private financing with 2024 money, your window is during/just after KUPA–PPAS when line-items are being negotiated.
What this means for prospective investors
1) Watch the sectors that are protected or topped-up.
Education’s micro-reallocation suggests a bias to shield frontline delivery while trimming overheads—expect similar logic in health, roads, water/sanitation, and tourism-supporting utilities. Use Bab V to prioritise where absorption capacity and funds are being concentrated.
2) Use SiLPA & PAD deltas to time proposals.
A higher PAD outlook or larger audited SiLPA can unlock mid-year tambah anggaran (add-ons). This is the moment to table PPP-ready, O&M-friendly proposals (e.g., waste, water, digital public services) that can be slotted into amended priorities.
3) Anchor to the KPIs the government is judged by.
Frame project outcomes in terms of the environmental quality, disaster risk, service coverage, and reform/accountability indicators above—these are the shared scoreboard that de-risks approvals and supports budget continuity.
4) Expect rationalisation, not wholesale change.
The amendment’s architecture is comparative and surgical—comparing RKPD vs. APBD, then making targeted changes. Don’t expect 180-degree shifts; instead, fine-tune capex phasing and delivery models to fit the revised frame.
Due-diligence checklist (practical next steps)
Map your project to Bab V: identify whether your sector line is trimmed/held/added; quantify the delta.
Cross-check the KPI fit: show how your solution moves the DLHP, disaster risk, service coverage, or reform metrics.
Engage during KUPA–PPAS: align timing, nomenklatur and output/outcome indicators with the amended plan so your proposal can enter the Perubahan APBD.
Structure for performance: use the indicator set for payment triggers in PPP/O&M contracts and for impact reporting to lenders and LPs.
Bottom line
Perubahan RKPD 2024 is an evidence-led re-prioritisation: it tightens 2024 delivery around what’s working, what’s legally required, and where new fiscal space (SiLPA/PAD) emerges. For investors, this is your live roadmap for 2H-2024: which sectors are favoured, which indicators matter, and when to align proposals so they ride the KUPA–PPAS → Perubahan APBD cycle.
Projects that can demonstrably lift service coverage, environmental quality, resilience, and governance scores will have the strongest policy tailwinds and the highest chance of being budget-aligned this year.
